Spot verification of goods not required before issuing subsidiary gate passes; issue after examining gate pass genuineness. Spot verification of duty-paid goods immediately prior to issuance of a subsidiary gate pass is not required. Superintendents must satisfy themselves about the genuineness of the gate pass and issue the subsidiary gate pass after such examination. Field formations are to be informed and receipt of the communication acknowledged.
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Provisions expressly mentioned in the judgment/order text.
Spot verification of goods not required before issuing subsidiary gate passes; issue after examining gate pass genuineness.
Spot verification of duty-paid goods immediately prior to issuance of a subsidiary gate pass is not required. Superintendents must satisfy themselves about the genuineness of the gate pass and issue the subsidiary gate pass after such examination. Field formations are to be informed and receipt of the communication acknowledged.
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